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V1709-21 2 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · segregación

The segregation of a property maintains the value and acquisition date of the parent property

A taxpayer asks what acquisition date the new properties should have following the segregation of a premises. The DGT responds that segregation does not alter the assets and the original data are maintained.

The question raised

Question posed: Acquisition date of the properties resulting from segregation for the purposes of capital gains or losses in Personal Income Tax.

The DGT's ruling

The segregation of a property does not constitute an alteration of assets. Therefore, the resulting properties maintain the same value and the same acquisition date as the parent property. Capital gains or losses will only be generated at the time of the transfer of the new properties.

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